Within the framework of the Generalized System of Preferences (GSP) in favour of developing countries, Switzerland grants preferential tariffs for goods originating in developing countries. Preferential tariffs are customs facilities (duty-free or reduced tariff rate).
Countries and preferential tariffs
For some tariff numbers, Switzerland grants duty exemption to all developing countries, in particular in the area of industrial goods (HS chapters 25-97, with the exception of most textiles).
For other tariff numbers, only a reduction in duty applies for developing countries. However, Switzerland grants the least developed countries (LDCs) duty exemption even for those tariff numbers. The same is valid for developing countries which have joined an international debt relief initiative and have not yet eliminated their debt. Details can be found under: List of developing countries and areas (LDC, Columns C and D).
The applicable rates of duty can be found by entering the customs tariff number and the corresponding developing country at: www.tares.ch.
Proofs of origin
In order to benefit from the preferential tariffs applicable to developing countries when importing goods into Switzerland, a corresponding proof of origin must be submitted.
Certificate of origin, Form A
- Issued in the developing country; in English or in French.
- In the case of a replacement certificate of origin Form A: Issued in a member state of the EU or Norway; in English or in French.
Declaration of origin on the invoice
Declaration of origin on the invoice in English or French for shipments with originating products with a maximum total value of CHF 10,300.
Statement on origin for REX (Registered Exporters)
New certificates of origin will be introduced from 1 January 2017 within the framework of the GSP. In the process, the new statement on origin will replace the currently used Form A certificates of origin and declarations of origin on invoices. Switzerland will introduce the new certificates of origin together with the European Union and Norway. The registration obligation for exporters from developing countries applies for consignments with originating products worth more than CHF 10,300 (EUR 6,000). The exporter has to specify the registration number (REX number) in the statement on origin. Those involved in customs matters can verify REX numbers on the EU website. The new statement on origin will likewise be used in the case of consignments from developing countries that do not exceed this value threshold, but it will not be mandatory for the REX number to be entered. Transitional periods apply for developing countries with respect to the introduction of the system. The FCA will thus provide a list showing which developing countries already use the system and which certificates of origin are used.
Please consult our circular concerning the introduction of the REX system!
Find out more about certificates of origin:
Further information
Further information can be found at the following link: Developing countries GSP
